The company's purpose is to provide services of all kinds, in particular in the areas of taxes, law, finance and social security, to provide training and further education services, to develop, market and distribute IT applications, to represent individuals before authorities and courts, and to perform coordination, consulting and management tasks for related parties and third parties. The company may establish branches in Switzerland and abroad, participate in other companies of any kind, take over representations, and enter into all transactions and conclude contracts that may be suitable to promote the purpose of the company, or that are directly or indirectly related to it. It may also enter into loans for its own account or for the account of third parties, as well as guarantee and pledge transactions for affiliated companies and third parties. It may acquire, lease, rent, encumber and sell real estate in Switzerland and abroad. The company may acquire, hold, manage or sell any kind of debt or securities, within Switzerland or abroad.